LEGAL UPDATE�07/2025
Created by Vietvalue Law Firm
VIETVALUE LAW FIRM
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Insurance | 1 | Law on Social Insurance No. 41/2024/QH15 of the National Assembly |
2 | Law Amending and Supplementing some Articles of the Law on Health Insurance No. 51/2024/QH15 of the National Assembly | |
Tax | 3 | Law on Value-Added Tax No. 48/2024/QH15 of the National Assembly |
Notarization | 4 | Law on Notarization No. 46/2024/QH15 of the National Assembly |
Information Technology | 5 | Law on Data No. 60/2024/QH15 of the National Assembly |
Administrative Apparatus | 6 | Law on the Organization of Local Government No. 72/2025/QH15 of the National Assembly |
Litigation | 7 | Ordinance No. 05/2024/UBTVQH15 on Litigation Costs, promulgated by the Standing Committee of the National Assembly |
Land | 8 | Decree No. 151/2025/ND-CP of the Government on the delineation of authority between the two levels of local government, and on the delegation and decentralization of powers in the field of land management |
UPDATED DOCUMENTS
LAW ON SOCIAL INSURANCE
NO. 41/2024/QH15
Some notable highlights of the 2024 Social Insurance Law are as follows:
4. Specify the "reference level" in place of the "base salary"
2. Supplementing social pension benefits: voluntary social insurance participants are entitled to maternity benefits
3. Shorten the time to participate in social insurance to receive pension to 15 years
1. All cases of abortion are entitled to maternity benefits
5. Expand the scope of compulsory social insurance participants, notably including: individuals working under labor contracts of at least one month; household business owners; Part-time workers under certain conditions..., etc
Date of issue: June 29th, 2024
Effective date: July 1st, 2025
LAW AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE LAW ON HEALTH INSURANCE �NO. 51/2024/QH15
| Examination, treatment and support for remote examination and treatment, family medicine/home examination and treatment are also covered by health insurance. |
| In emergency cases, patients are entitled to 100% coverage under health insurance when receiving medical examination and treatment at any healthcare facility. |
| Supplement regulations on delayed or evaded health insurance contributions by employers, along with specific handling measures as follows: - Mandatory payment of the full amount of delayed or evaded contributions, plus an additional amount equal to 0.03% per day based on the amount and number of delayed/evaded days; - Subject to administrative penalties or criminal prosecution; - Ineligibility for emulation titles or commendation awards. |
Date of issue: November 27th, 2024
Effective date: July 1st, 2025
LAW ON VALUE-ADDED TAX NO. 48/2024/QH15
Specify goods and services that are subject to or not subject to the 0% VAT rate.
Add provisions on taxpayers engaged in e-commerce and digital platform-based business activities.
Add provisions that the taxable price for goods and services used for promotional purposes is determined to be zero (0).
Additional cases of tax refund for exports: Business establishments that, in a month or quarter, export goods or services and have input value-added tax amount of 300 milion VND or more that have not been fully deducted.
Date of issue: November 26th, 2024
Effective date: July 1st, 2025
LAW ON NOTARIZATION NO. 46/2024/QH15
Date of issue: November 26th, 2024
Effective date: July 1st, 2025
🧓 | Age limit | Add a provision on the age limit for appointing notaries: not exceeding 70 years old. |
📄 | Notarization dossier reform | Eliminate the notarization request form from the notarization application dossier; applicants shall not be required to submit some of documents if the notarial practice organization has already accessed the relevant information from the National Population Database or other databases. |
💻 | Electronic notarization | Implement electronic notarization from July 1st, 2025.� |
📸 | Authentication | Regulations require that the signing of notarized documents in the presence of a notary must be photographed and stored in the notarization dossier. |
LAW ON DIGITAL DATA NO. 60/2024/QH15
The rights of data owners over data are considered property rights.
Date of issue: November 30th, 2024
Effective date: July 1st, 2025
Property rights
Non-tradable data
Cases in which data must be provided to state agencies without the consent of the data subject
LAW ON ORGANIZATION OF LOCAL GOVERNMENT �NO. 72/2025/QH15
Decentralization and delegation
Promote the delegation and decentralization of powers from central to local levels; clearly define the respective authorities of the People's Committees and their Chairpersons at all levels.
02 levels of administrative units
03
01
Resolution of transitional procedures
Procedures at the district level that remain incomplete or arise problems after July 1st, 2025, shall be handled by the receiving agency or the newly established commune-level government.
02
Date of issue: June 16th, 2025
Effective date: June 16th, 2025
Litigation costs include:
Exemption and reduction of advance payments and costs
Exemptions and reductions apply only to advance payments on costs related to on-site inspection, appraisal, and expert assessment conducted by public agencies, public service units, or public forensic assessment organizations.
Date of issue: December 11th, 2024
Effective date: July 1st, 2025
ORDINANCE ON LITIGATION COSTS
NO. 05/2024/UBTVQH15
DECREE NO. 151/2025/NĐ-CP
Date of issue: June 12th, 2025
Effective date: July 1st, 2025
Notable Provisions
The competence to promulgate inspection plans and inspection decisions regarding land-related matters within the management scope of the district-level land administration agency is transferred to the commune-level land administration agency.
Land users are not required to revise land-related documents and records following the reorganization of the two-level local government system.
The authority of the District People's Committee and the Chairman of the District People's Committee is transferred to the Chairman of the Commune People's Committee, except for the authority to decide on the use of land with water surfaces such as lakes and lagoons in the area of many communes and wards, which is transferred to the Chairman of the Provincial People's Committee.
The validity of land lease contracts signed prior to July 1st, 2025 shall be maintained until the end of the term stated in the contract.
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